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It is concluded on the basis of the provisions of the Labour Code and is considered the most stable form of employment.

It may be concluded: for a probationary period, for a fixed term or for an indefinite term.

It guarantees: no less than a minimum salary, permanence of employment, the right to paid annual leave of a statutory amount, the right to paid sick leave, protection for pregnant women and parents on maternity, paternity as well as parental leave, and also obliges the employer to pay social security contributions on behalf of the employee.

It is characterised by the smallest flexibility in terms of time and place of work, as well as subordination to the employer.

It can be terminated: by agreement of the parties, by notice, without notice (a reason and justification must be given) or at the expiry of the period for which it was concluded. In the case of termination by agreement of the parties with notice, the notice period depends on the length of service.

The calculation of the net salary in the employment contract depends on: working time, on-site/off-site work, participation in PPK, tax threshold (zero PIT, 17%, 32%), form of tax settlement, bonuses and other salary supplements.

This is a civil law contract, i.e. it is concluded under the provisions of the Civil Code.

Under a contract of mandate, the contractor agrees to perform a specific activity/task in relation to the principal.

This type of contract does not provide: employment protection or right to paid leave. Sickness, maternity and paternity benefits are only available if voluntary sickness insurance contribution has been paid for a minimum of three months.

Both the principal and the contractor have the right to terminate the contract overnight.

The net salary in a contract of mandate depends on: the status of the contractor (pupil, student, person under 26 years of age, pensioner, person unemployed, person who is employed at the same time in another place or works for the same employer), participation in PPK (Employee Capital Plans) and sickness insurance. When a contract of mandate is the only basis for insurance, then the principal has to make mandatory contributions to the Social Insurance Institution (ZUS): pension, disability pension and health insurance contribution. Sickness insurance contribution is voluntary.

This is a civil law contract, i.e. it is concluded under the provisions of the Civil Code.

Under a specific-task contract, the contractor agrees to perform specific work of a material or non-material nature for the benefit of the ordering party. The contractor of the work is free as to the place, time and manner of performance of the work, unless it is otherwise stated in the contract. The contractor may also delegate the performance of the work to a subcontractor, unless the contract provides otherwise.

A specific-task contract is most beneficial for authors exercising their copyrights. In that case, the deductible expense amounts to 50%.

The contract does not give the right to paid holiday.

The net salary in a specific-task contract depends on: the amount of the deductible expense (20% or 50%). A specific-task contract does not oblige the employer to pay any social security contributions, unless this type of contract is executed by an employee hired by the employer under an employment contract and the work is performed by the employee on behalf of the employer.